TMI Blog2016 (9) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... f these invoices were also submitted before the First Appellate Authority but no specific findings has been recorded by the Commissioner (Appeals) on this important issue. From the perusal of some of these sample invoices, I find that the credit on various services such as CHA, handling charges, insurance etc. have been availed for export of goods at the port of export. The credit for these services stand availed at the hands of the input service distributor. I find that no such proceedings is on record against the ISD. The dispute in the present proceedings has been initiated by the Revenue against the appellant for availing Cenvat credit on the basis of ISD invoices, on the allegations that the services for which such credits have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 3,07,964/- with imposition of interest and penalties. The appellant has challenged this demand for reversal of Cenvat credit mainly on the following grounds : (i) the Cenvat credit was availed by the appellant on the basis of the invoices issued by their Head Office as ISD (Input Service Distributor). It is their claim that if the credit availed is improper, the same ought to have been taken up against the ISD who has availed the credit and subsequently transferred the same to the appellant. In this connection, they relied upon the decision of United Phosphorus Ltd. vs. CCE, Surat II reported in 2013 (30) S.T.R. 509 (Tri. Ahmd.). They submitted that in as much as no proceedings have been initiated against the ISD who has actually a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been cleared on FOB/CIF basis. He has accordingly submitted that the place of removal in this case becomes the factory gate. He has further argued that no material has been produced by the appellant to prove that the hiring of vehicles and air tickets of MD were related to business activity of the appellant. 4. Heard Shri K. Krishna Mohan Menon, Advocate for the appellant as well as Shri H.C. Saini, learned DR for the Revenue. 5. From the appeal records, I find that the appellant has submitted copies of the ISD invoices on the basis of which they have availed the Cenvat credit on various services. I also find that copies of these invoices were also submitted before the First Appellate Authority. However, I find that no specific findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings : When we look at the functions of the input service distributor and the documents to be issued by him for passing on the credit, it becomes quite clear that the document issued by him for passing on the credit does not contain the nature of service provided and the details of services. It contains the service provider s details, distributor s details and the amount. Obviously the eligibility or otherwise of the service tax credit has to be examined at the end of input service distributor only. This is further supported by the fact that both Central Excise assessees and Service Tax assessees are under the regime of self-assessment and therefore it is the assessee himself who has to specify that the credit availed by him is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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